Page 85 - F2 Integrated Workbook STUDENT 2019

Financial instruments

Debt financial assets – Fair value through profit or loss (FVPL)

If the bond is NOT designated as amortised cost or FVOCI (e.g. the debt is held for
trading) then the financial asset will use the FVPL classification.

Subsequent Treatment

 Revalue to fair value

 Gains or losses go to
P/L

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